Large and Special Purpose Property Assessments

Each large and special purpose property is unique. That means that each type, and often each property, needs to be assessed in a different way.

How large and special purpose properties are assessed

For each assessment cycle, we engage with large and special purpose property owners, municipalities and other stakeholders to determine updated assessments for these properties.

This page contains links to documents specific to the valuation of large and special purpose properties. These may include: methodology guides, market valuation reports and an analysis of economic obsolescence for each of the following property types:

  • automotive assembly and auto-parts manufacturing plants
  • pulp and paper mills
  • sawmills
  • steel manufacturing plants
  • value-added wood products manufacturing plants
  • aerospace manufacturing plants
  • chemical manufacturing plants
  • food processing plants
  • oil refineries
  • mines
  • pharmaceutical manufacturing plants

Learn more about the information we disclose.

Factors affecting large and special purpose property values

Each of the following property types has its own methodology guide and market valuation report. Additionally, they also share the following three schedules:

Aerospace manufacturing plants

Automotive assembly and auto parts manufacturing plants

Automotive assembly

Automotive parts manufacturing

Chemical manufacturing plants

Pesticide and fertilizer chemical manufacturing

Plastic and resin chemical manufacturing

Food processing plants

Animal food


Dairy product and frozen desserts

Distilleries and wineries

Fruit and vegetable

Grain milling, oilseed processing, cereal manufacturing

Meat, beef and poultry

Other food manufacturing

Soft drink and ice

Sugar and confectionary

Oil Refineries


Base metal mining operations

Gold mining

Major minerals manufacturing

Pharmaceutical Manufacturing Plants

Pulp and Paper Mills




Sanitary paper


Steel Manufacturing Plants

Value-Added Wood Products Manufacturing Plants